Stumped on this one!

Mandato Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 50 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead $ 10 Fixed manufacturing overhead per year $72,000 selling and administrative expenses: variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $70,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 3,000 9,000 8,000 6,000 9,000 3,000 2,000 The net operating income (loss) under variable costing in Year 2 is closest